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IFRS 9标准：金融工具的会计处理新规定详解
IFRS 9 financial instruments accounting standards recognition derecognition IFRS financial reporting
Which new IFRS standard prescribes the accounting treatment for the recognition and derecognition of financial instruments? A. IAS 32 B. IAS 39 C. IFRS 9 D. IFRS 7

C. IFRS 9

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